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Financial Analysis · Broker Checklist

Rent Roll & T-12 Review Checklist

The rent roll and the T-12 are where a seller's story meets the numbers. Your job is to separate real, durable income from the pro-forma optimism layered on top. This checklist verifies the rent roll against actual leases and collections, normalizes the T-12 into a clean NOI, and flags the most common ways operating statements get dressed up for sale.

23 checkpoints~15 minUpdated June 24, 2026

Pro Tip

Underwrite to verified, in-place numbers — never to the seller's pro forma. "Market rent" and "after renovations" income is the seller's upside to sell you; it isn't yours until you've earned it.

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1. Rent Roll Verification

0/6

2. T-12 Normalization

0/5

3. Expense Audit

0/6

4. Seller Tricks to Catch

0/6

Go deeper — free course

This resource is distilled from the MaxLife Academy CRE curriculum. The full lesson walks through every point with examples and the reasoning behind it.

Course 03 — Reading CRE Financial Statements

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